South Dakota § 50-11-21.2 Lien for tax or penalty.

South Dakota Statutes

§ 50-11-21.2 — Lien for tax or penalty.

South Dakota § 50-11-21.2

Title 50AVIATION

Ch. 50-8REGISTRATION AND LICENSING OF AIRCRAFT AND PILOTS

This text of South Dakota § 50-11-21.2 (Lien for tax or penalty.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 50-11-21.2 (2026).

Text

Any tax or penalty due the state from a taxpayer is a lien in favor of the State of South Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without notice of the lien, on any property situated in a county, the department may file with the register of deeds of the county, in which the property is located, a notice of the lien in such form as the department elects.

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Any tax or penalty due the state from a taxpayer is a lien in favor of the State of South Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without notice of the lien, on any property situated in a county, the department may file with the register of deeds of the county, in which the property is located, a notice of the lien in such form as the department elects.